North Dakota Code § 11-09-14

Administrative activities, responsibility of county manager
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The county manager shall be responsible to the board of county commissioners for the 
administration of the following activities:
1. All duties now or hereafter imposed by general law on the county auditor in the matter 
of assessment of property for taxation and the preparation of the tax rolls.
2. The collection of the taxes, license fees, and other revenues of the county and its 
subdivisions.
3. The custody of and accounting for all public funds belonging to or handled by the 
county.
4. The purchase of all supplies for the county except those specifically excepted by this 
chapter.
5. The care of all county buildings.
6. The care and custody of all the personal property of the county.
7. The recording of deeds, mortgages, and other instruments, and the entry and 
preservation of such other public records as the law requires.
8. The construction and maintenance of county highways and bridges.
9. Such relief and welfare activities as by general law are made county functions.
10. Public health work and the operation of the county hospitals.
11. Such other activities of the county as are not assigned specifically to some other 
officer or agency by this chapter.

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